BAo cAo TAJ cHiNH HQP NHAT
Qui 4 mim 2014
CONG TV CO pHAN vAu nfvA
PHAT TRIEN SACOM
vA CAC CONG TV CON
Ml)C Ll)C
--000
.._.
Trang
I.
BANG CAN D61 KE ToAN HOPNHAT
01 - 03
2.
BAo cAo KET QuA HOAT DONGKINH DOANH HOPNHAT
04 - 05
3.
BAo cAo LUlJ CHUYENnEN TE HOPNHAT
06 - 07
4.
THUYET MINH BAo cAo TAl CHiNH HOPNHAT
08- 25
~
,
PAll'
\ ~
~
~
C6NG TV CO "IIAN UAli TU' VA I'IIATTI{lI~N
VA cAc
BANG CAN
T(1ingay J/lhdn}!,
nOI
KI( TOAN HQP NHAT
D
/2 lllim 2014
TAl SAN
Mll s6
A.
TAl SAN NGA.N I-I~N
(100 r:: 110+ 120+ 130+ 140+ 150)
IIlO
I.
Ti~n \'3 de kho:in tlnrng duang
110
11.
(i~1I
I. Ti~n
2. Cae khoan IUOTlgdUO'TlgIj~n
III
112
Cae khoan d~u (utili ehinh ng&n h;,lll
I. oAu lu ngAn h~n
2. DV phong dAu III ngAn h\ln
120
121
122
Ill.
Cae khoan Ilh:ii (hu ng&n hl,ln
I. Phdi thu ella kMeh hang
2. Tni tmoc cho nguerj ban
5.
IV.
V.
Cac khoan phai thu khac
V.OI
31112/2014
0llU111014
1.397.3540437.905
1.275.099.763.627
116.818.9110496
352.309.710.644
32.709.710.644
319.600.000.000
26.039.767.101
90.779.150.395
v.m
Nom
-
2.175.031.683
3.058.888.889
(883.857.206)
541.776.766.752
341.315.383.712
131
IJ2
135
V.03
434.922.082.278
102.110.241.208
5.744.443.266
236.782.403.089
92.529.609.277
12.003.371.346
V.O .•
712.4 13.686.262
565.435.246.238
719.812.850.158
(7.399.163.896)
570.367.317.021
(4.932.070.783)
25.345.067.395
976.395.005
20.176.697.364
2.433.728.468
1.758.246.558
13.864.391.350
851.708.703
9.408.611.738
1.461.488.282
2.142.582.627
1.833.972.101.394
1.707.932.780.685
"0
141
149
Hi san ng~n h\ln khae
1. Chi phi Ira tmae ngAn h\ln
2. 1'huJ G1'GT duQ'c khAu trlt
3. ThuJ va cae khorm khae phai thu Nhil nu6c
150
151
152
154
158
Tili san ngAn him kMe
Thu)'fl
lIIinh
Vir/
130
Hang tAn kho
I. Hang tAn kho
2. DV phong giam gill hang tbn kho
5.
.I\I~1lsft B 01 _ ()~
SACO.l\t
C{)N(; TV CON
V.05
V.06
~
c~
:0
~v
;A
;a:;
""
B.
TAl SAN DAIII~N
(200 r:: 210+220+240+250+260)
200
I.
Cae khoan phai thu daihl,ln
210
II.
Tili san e6 djnh
220
1.
rai san eb djnh hl1'uhlnh
-Nguyen gid
• Gid Irj hao mon /uy kJ
J. Tai san cd djnh vo hlnh
4.
221
1.258.618.255.394
1.123.142.588.610
V.07
241.467.606.054
587./72.2/9.728
(345.704.6/3.674)
224.990.472.434
539.990./33./07
(3/4.999.660.673)
V.08
60.472.056.766
69.569.70/.855
222
223
227
- Nguyen gia
• Gid Irj hao m01/ luy kJ
228
229
Chi phi xay d\lTlg co ban do dang
230
Cdc: flluylr millll bdo c:do rdi c:hf"h ta pluJll kMIll: rh! /dell ri)i eUIl bdo edo Ilu)'
-
(9.097.645.089)
V.09
956.678.592.574
62.046.342.071
69.496.426.855
(7.450.084.784)
836.105.774.105
Trallt{
J
C6NG TV CO (,IIAN UAU TU' VA I'I.AT TRII::N SACOI\I
vA cAc C6NG TY CON
l\I:\u
~tlII III
.IlN
liANG CAN 061 KE TOAN 11<)1'NIIAT
rf,li ngay 1/ tluing J 2 mim 20 J 4
TA'SAN
III.
B~t d{tng san d5u tlr
• Nguyen gia
- GiA trj haa mon luy k~
'V.
Clie khoan dAu tlr l:'Ii ehinh d:\i h:}.n
I.
2.
3.
4.
VI.
oAu lu vao cong Iy con
o~u tu vao cong ty lien k~t, lien doanh
o:iu tu dili h"tn khac
01,1phong gi:im gia d5u lu t:'lichinh d:l.ih\ln
Hi san dai h:;1Rkhac
I. Chi phi Ira truoc d:\i h~n
3. Hi sim dai h;,m khftc
T6NG
CQNG TAl SAN
nun IIi linh' f)dllg I'Nt NUIII
1\111 sti
Thuy:l
minh
31112/2014
01101121114
240
241
242
V.IO
152.fi77.538. 738
160.694.206.310
(8.016.667.572)
155.540.750.962
160.085.115.401
(4.544.364.439)
250
251
V.II
298.614.266.7-H
305.586.126.011
268.403.958.747
55.750.061.647
252
258
259
270
271
273
270
-
-
(25.539.753.647)
V.12
124.062.040.5 I5
14.062.040.515
110.000.000.000
3.231.326.539.299
271.373.933.011
77.498.886.647
(43.286.693.647)
123.663.315.102
13.663.315.102
110.000.000.000
2.983.032.544.312
Xi
N<
PI
••
ee
.,
Cdc rhuy(, minI! bdQ cdo 'oi ,.hlnh iii plrJn I:hJng Ihl tdt'h rai cua baa cdo no)'
Trang 2
C()r\G TV CO I'IiAN I>AlJ TU' VA I'IIAT 'flU ~:N SAC()J\I
VA eAe
1\I,'u
s;'
II til • /)N
C()NG TV eON
BANG CAN
no, KE TOAN
II(l'I' NIIA.T
T(li f//{ay 31 ,hd"l: 12 1/(11/1 20/4
IJim vi ,i,,11 IJ(:II~ Vil'l Nflm
NGUON VON
Mii sti
Thuy~t
minh
3111lnOl4
IIlin 1121114
A.
NQ PIIAI Tf~A (300 '" 310 + 330)
3()0
755.399.926.305
484.691.590.875
I.
N" ng~1Ihl.lll
310
671.902.432.12 J
401.448.773.039
466.567.185.920
135.801.001.514
18.357.765.326
15.870.110.401
11.721.351.297
864.260.601
202.359.466.226
143.980.238.417
24.391.877.953
6.024.133.599
14.835.908.557
2.122.314.913
9.455.266.616
I. Vay va ng ngdn h~n
2. Phai Ira eho nguoi ban
3. NglllYi mua tra ti~n lrooe
4. ThuJ va eac khoan phai nQp Nhil nuoe
5. Phai Ira ngu6'i lao d{lng
6. Chi phi phili Ira
9. Cae khoan phai Ira. phili nQp ng3n h<.l11
khae
11. Quy khen IhuOng, phue IQi
II.
N" dai h~n
330
333
334
338
3. Ph:ij tra dai h;m khae
4. Vay va nQ'dai h~n
8. Doanh Ihu chua Ihl,Ic hi~n
Sa HO'tJ (400
B.
V6N CliO
I.
V~n chii So' hthJ
=
410
+ 430)
V.14
V.15
V.16
10.806.362.017
11.913.794.985
83.497.49.t 184
v.n
4.151.985.232
78.191.022.817
1.148.486.135
V.18
411
412
416
417
418
420
10. LQi nhu*n sau 111U~
chua phan ph6i
11. Ngubn kinh phi, quj' khac
LQI
V.13
400
<10
I. V6n dSu lu ella ehti sa hihl
2. TMng du v6n c6 phAn
6. Chenh I~eh tY gia h6i doai
7. Quy dAu Iu pMI triJn
8. Quy dl,l phong lai chinh
C.
311
312
313
314
315
316
3 t9
323
440
2.455.510.478.060
2.433.624.948.302
2.455.510.478.060
1.307.984.320.000
1.307.984.320.000
901.532.493.943
104.381.746.794
51.172.434.222
68.553.953.343
104.311.190.937
51.043.214.222
90.639.258.958
-
500
TONG CQNG NGUON VON
83.242.817.836
3.719.545.019
79.523.272.817
2.433.624.948.302
901.532.493.943
430
iell c6 nONGTlutu s6
(1.720.433.242)
~2.301.66~.692
3.231.326.539.299
~2.830.47S.377
2.983.032.5~~.312
Tp.HCM. ngay 10 (hang 02 m'im 2015
NgumI~p
K~loan tnrcl"Og
~}'i'?/
~~
Ngu)'~n Thanh
Xuan
Cdc Ihu)'lt Minh /:>docdo lui chrnh fJ "hdn
Ngu}'~n V:\n Tnn'rng
/chong Ihl tdch
r/}i
cuo /:>docao na)'
Trang J
li
",.
.il
)1
-,
~
CONG TV c6 PHA.N OAUTU'VA
PIIA..TTRltN
SACOl\1 VA CACCONG TV CON
M~usAB02.DN
BAO cAo KET QUA IlO~T DQNG KINII DOANH Hqr NIIAT
Quy 4 nam 20/4
CIII TlrU
,
I
{)(m vi tinh: D6ng ViC!Nam
1\H sa
I. Doanh thu ban hang va eung cap dieh ~
2. Cae khoan giam trir doanh tim
3. Doanh thu thuAn ban hang v~ cung cAp dich
4. Gia vbn hang ban
5. LI;rinhu~n gOp ban hang va cung cap djch vy
\'1.
Thu}'it
minh
Quy 04 nam 2014
Quy 04 nAm 2013
VI.2
541.784.825.102
299.618.784
VI.3
N3m 2014
Nihil 2013
257.664.087.989
2.538.044.165
1.685.948.004.795
997.133.937.717
3.063.093.061
2.751.171.482
54 •.485.206.318
255.126.043.824
1.682.884.911.734
994.382.766.235
VIA
460.467.106.735
81.018.099.583
207.907.228.719
47.218.815.105
1.497.371.980.103
185.512.931.631
840.673.564.123
153.709.202.112
21
22
23
24
25
30
VI.5
4.236.683.603
35.704.514.837
8.762.519.373
5.871.640.196
1.619.015.179
19.540.821.209
VI.6
18.623.538.600
(15.049.763.821 )
31
32
40
50
60
VI.7
VI.8
61
62
70
Vl.9
01
02
10
11
20
VI.1
(20-10-11)
6. Doanh thu hO\ltdong tai chlnh
7. Chi phi tAichinh
TrQng 46: Chi phi /di vay
8. Chi phf ban hang
9. Chi phi quan Iy doanh nghi~p
10. Lqi nhu~n (ir hOl];ldQng kinh doanh
(30'" 20 + 21 - 22 - 24 - 25)
11. Thu nh~p khac
12. Chi phf khac
13. Lqi nhu~n khac (40 =31.32)
14. LQ'i nhu~n trong cong ty lien doanh, lien kit
15. TAng lqi nhu~n ki (oan trtfflc (hu~
(50 = 30 + 40)
16. Chi phi thu~ TNON hi~n hanh
17. Chi phi thu~ TNON hoan [\li
18. Lqi nhu~n sau Ihui thu nh~p doanh nghifp
3.3/7.695./9/
11.798.620.143
/.430./31.566
/2.774.7/8.778
/2.948.49/.265
1.822.804.875
36.002.701.872
52.699.804.751
8.402.936.513
41.245.698.734
51.508.244.626
98.919.267.742
24.617.926.217
41.570.277.875
138.275.276.678
595.445.887
347.621.190
234.323.532
1.683.617.440
(1.335.996.250)
3.811.467.393
1.554.961.271
3.877.136.780
5.135.330.926
(1.258.194.146)
(2.42.403SO.321)
134.592.702.211
17.106.143.077
11.993.838.919
361.122.355
919.535.858
53.980.462.964
2. J 12.320.157
42.022.022.641
2.256.506.122
(2.969.974.264)
98.205.799.600
12.305.234.578
4.783.049.866
24.343.888.602
41.675.228.386
37.238.972.775
73.861.910.998
-
(70 - 60 - 61 -62)
I 17.486.559.134
-
Cdc Ihllyb mmh bdo cd" Itli chi"h /d phd" Ichil"R Iht I
,\~
.s. •..••••.
Tm"1I4
oJ kilo'
CONG TV CO PIIAN DAu Tv'vA
PHATTRIEN
SAC01\l VA CACCONG TYCON
l\I~u 56 n 02 - DN
nAo cAo KET QUA HO~ T DQNG KINH DOANII HQl' NHA.T
Quy 4 ntim 20/4
Don vi tinh:
CIII T1tU
18.1 Lqi ich co dong thi~u sd
1\Ia s3
18,2 Lqi nhu~n sau thu~ ella ed dong cong ty me;
71
72
18. Lai cO"ban Iren cfi phi~u
80
Thuyit
minh
~
~
(1.443.049)
(846.417.630)
VI.II
/
--
/_-------
Nguy~n Thanh Xuan
Cd.'/huyEl
QU)' 04 n3m 2013
41.676.671.435
319
Nglfiri I~p
/f ./
Quy 04 nam 2014
38.085.390.405
291
N:lm 2014
Dring Viff A'am
N:lm 2013
(934.956.574)
74.796.867.572
120.325.617.913
572
920
(2.839.058.779)
K~roan tnrong
~(\t)/
Nguy~n V:ln Trtrlmg
minI, b<:l" cd/> tal ,'hinh III pMn kh6nx Iht Idd, rr~iniu bdo cdo..a)l
\.X
•••..•
,
m.
TmnJlj
/'6/;
:\I~II nU]-f)N
C{)NG TY 0'> PIIAN uAu Tlf VA PilAT Tl{litN SACOM
VA cAe
C();\oG TV CON
!lAO CAO LU'U ClIUYEN T1EN TJ;: !IQI' NIIAT
(Theo phuong ph:ip I'VC li~p)
0<111vi lillil. Dang Vi," N(l1II
QUJ; 4 nil", }O/.J
1\1:i
,
cui TIEU
'"
I. LU'U CHUYEN TIEN TU' 1I0~T DQNG SAN XUAT,
KINH DOANli
I.
Ti€n thu ILl ban hang. cung cap djclt v~ va doanh Ihu khac
2.
3.
.
5.
6.
7.
Ti€n
Ti€n
Ti~n
Ti€n
Ti!n
Tj~n
chi
chi
chi
chi
Ihu
chi
tra cho nguai cung cap hilllg hoa va dich Vl,l
tra cho nguai lao dQng
Ira 11li'lay
nQp t1lU~Ihu nh~p doanh I1ghi~p
khae Iii hO<;ltdQng kinh doanh
kh3e cho hO<;l1
dQng kinh doanh
LlTu chuy~n ti~n Chuin tit' hO;'lt d{ing kinb doanh
TM
01
02
03
04
05
06
07
Tir ng:i}'
01101/2014 d~n
311121201..1
Tir ng:i}'
01/01/2013 d~n
3111212013
1.492.533.567.750
(1.4]4.426.527.164)
(82.644.197.097)
(11.549.407.766)
( 17.705.673.019)
61.1]4.433.204
(262.351.759.552)
1.179.9 r 1.942.860
(950.434.993.838)
20
(255.009.563.6..1..1)
21
22
23
24
(200.654.975.438)
513.384.000
(65.690.828.438)
(11.8]9.4]0.226)
(15.040.233.813 )
86.469.959.454
(206.324026.040)
17.052.389.959
II. UfU CIIUY£N TIF.N Tlf H0o'T !lONG !lAU TU'
I. Ti~n chi d~ mua sim, xiiy dl,lllg TSCf) va cae TSDH kh
2. Ti~n thu Iii thanh Iy, ban TSCf) va de TSDH kh!e
].
Ti~n chi cho 'lay. mua ban eClog CI,lnQ'eua don vi khac
4. Ti€n thu h6i eho 'lay. ban l<;licae coog Cl,lIll;' clla don vi
khac
5. Ti~1l chi gop 'Ibn d~u tu 'lao don vi kh:k
6. Ti~1l thu h6i vtm dAu lu 'lao don vi khac
7. Ti€n thu Iii Jai eho 'lay, cb ttlC IQ'inhu\ln dll'Q'eehia
L ITUC Iluyen
1 tll:n
.~
• IlOO}t d IJng d'au tIT
h•.
A
III. LUlJ CIlUYEN TlEN TI1I10o'T
I. Ti€n thu tir phat hanh
ho-u.
so hfru. mua l\1ieb phi~u
]. Ti~n 'lay ngAn hl.Ul,dai h\ln nh~n duQ'c
4. Ti~n chi tTlinQ'g6c 'lay
5. Ti~n chi tTil nQ'thue t:'li ehinh
6. eb lire, Il;'inhu~ d.1 tra eho ehu s6' huu
LlI"u chuy~n tiin thuan tir ho'}t dQng t:ii chinh
LlI"Uchu}'En ti~n thu:'in h-ong
J
3.926)
.
.
.
~
o
6.084.750.000
1.148.000.000
.
.
25
26
27
12.578.266.198
25.808.971.488
212.920.285.661
3.]52.568.591
30
(160.606.353.752)
22.039.790.326
,
ky (50 = 20+ 30 + 40)
Cd" Ihllyl'1 minh bdo ('do Idi chfllh Ia phAn klrOng rlilldch
31
.
.
32
.
.
33
34
35
36
1.027.2] 1.370.913
(768.967.262.972)
40
179.833.6H.275
50
~d'i",lu lMo cdo tili chinh 1111)'
509.7]0.412.97 r
(487.555.290.924)
.
.
(78.430.464.666)
(235.782.274.121 )
(10.322.598)
22.16..1.799...1-19
61.256.979.73..1
T~a"Kfi
\
~
DONG TAl ClliNII
eb phi~u, nh~n 'Ibn g6p eua chli sa
Ti!n chi tra v5n g6p cho cac chu
cua doanh nghi~p da phat hanh.
(200.317.8
CONGTV 0) I'll AN oAu TU' vA I'IIA .•.T1HtN SACOM
v A cAc CONG TV
1\1~" lIUJ-LJN
CON
BAo cAo LU'U CIIUYEN TlEN Tf:: II()'I' NIIAT
(Theo plll100g phap In,ICli~r)
Qui
4 11(1111
2014
Ixlll
60
352.309,710.644
291.100.113.831
61
291.480.973
•
Anh huong cua chenh I~ch ty gia h6i doai quy d6i ngo\li
Ti~n "il:IUO'ng duo'llg ti~n cII6i ky (70
=
t~
50+60+61)
70
v.OJ
116.818.911.496
Tp.HCM, ngay 10
Nguit"i I~p
Naill
Tit n~ay
0110112013 dell
311J2f2013
TM
'0
Ti~n "'it tlllJng duO'nl;ti~n d~1Iky
IJ{;I/~ f'i(I
Tit ngay
01/Ol120U tl~1l
3111212014
I\H
CHi T1EU
vi fillh-
Kc lmin truling
(47.382.921)
352.309.110.644
,hOng
02 nom 2015
•
0<
"
~~
~
\Iyt')/
NglI)-'tn Van Tnrimg
~~
11
Cdc Ihwyfl mi"h bJo cdo Idi chinh III phd" kM"1I Ihl tdch ri'li cua Hdn cdo Iili chfnh "Ily
Trang 7
CONG TV CO I'HAN nAu TU' vA PHA.T TRltN
vA cAc CONG TY CON
:\lAu sA B 09 - D:'Il'
SACOM
THUYET MINH BAa cAa TAl cHiNH HQ1'NHAT
01'
Dun l'i linh: Dang ViCINom
.f nam 10/4
I. O~C OItM HO~T DQNGCUA DOANH NGHIep
I. Thanh I~p:
Cong ly C6 ph~n D!u tu va PMt tri~n SACOM (ten cu: Cong Iy c6 phAn Cap va V~t Ji~u Vien thong) la cong ty e6
ph!n duQ'c th<'mhl~p theo quy~t djnh 56 995/1997/QD-TTg ngay II thang II n~m 1997 clIa Thil tuOng Chinh phil
va quy~t dinh 56 75/1 998/QD-TCCB ngay 07 thang 02 n11m1998 clia T6ng C\JCtrut'mg Ttmg C\lCBlIU di~n.
GiAy chling nh~n dang IcYkinh doanh s6 ell 059162, cAp ngay 30 thang 03 nam 1998 va thay d6i IAn 17 vao ngay
17 thang 06 nam 2013 theo rna doanh nghi~p 133600253537.
Trv so chinh: khu cong nghi~p Bien Hoa I. phuong An Binh. Thanh ph6 bien hoa, tinh D6ng Nai.
Van phong giao dich: 56 152/11 B dUUng Di~n Bien Phil, phuOng 25, qu~n Binh Th\lnh. Tp H6 Chi Minh
Cong ly duQ'c niem y~1 l{ti Trung tam giao djeh ehling khml.n H6 Chi Minh thea giAy phep s6 02iGPPH ngay
02/0612000 do Uy ban ehfrng khoan NM mroc dp.
Ma ehfrng khoan niem y~t; SAM,
Cdc cfmg I)' cml Itf1P"lta,
Tin c!ln~Iy
Cong
Cong
Cong
Cong
ly
ty
ty
ty
CP Dia 6c Saeom
CP Saeom Tuy€n Lam
TNHH MTV Day Va Cap Sacom
TNHH Sacom Chip Sang
Linh "IJC kinh doanh
Kinh doanh b~t d{)ng san ,.,
Kinh doanh. dich V\l .
San xu~t, thuung m~i .
Kinh doanh. djch V\I .
Cdc cong l)'lien tim"'''. lien Ii;' It{rp "ltA, ,It eo plllrtrtlg plldp l't'in dtu StYItii'll
Tin [!lng Iy
Unh VIJC kinh doanh
Cong ty Lien doanh cap Taihan-Sacom
San XU~1cae lo~i cap nhom. cap vi~n [hong,.
Cong ty CP Nhl,l'a Sam Phu
San xuAI. mua ban eac san ph~m nh\la., ,
Cong ty CP V~I Lieu Di~n Va Vien Thong
Sam CUOng
Cong ty CP BAtd{)ng san Hi~p Phu
San xu~t. l~p rap cac thi~t bi, v~t li~u di~n
va vien thong ...
Kinh doanh bAtdQn,asan,
Tj' If
\,fin goP
99,40%
99.76%
100.00%
73.75%
Tj' I~ ,'6n goP
30,00%
25,10%
32,54%
40,00%
2. Hinh Ihltc sa hfru v6n: C6 phAn,
3. Linh
\'lJC=
kinh doanh:
Unh V\lCkinh doanh clia Cong ty Iii san xuAt, thuung m~i. xay dl,ffig.
4. Nganh nghi kinh doanh:
HO\l1dQng ehinh eua Cong Iy hi: San xu~t. mU3 ban eac IO\ticap, v~t li~u vi~n thong va cae lo~i cap, v~t li~u dan
dl,lflg, Bobin g~ (trl,lCgo dung quAn day cap). Xu~t nh~p khAu nguyen v~t li~u. san phAm cap ehuyen nganh vi!n
thong va v~t li~u di~n dan dVng ph\.lc V1,J cho h01t1d(mg san xuAI kinh doanh eila dun vj. San xuAt va kinh doanh san
phfun day d6ng, san phAm 6ng nhl,l'a cac lo{ti. Cho !hue van phong (ho~t dQng ngoai linh). DAu IU phat tri~n kinh
doanh nha. cong trlnh h~ I!ng kY thu~1 do thi. Kinh doanh bAtdong san, Kinh doanh san golf. Djeh V1,J IlIUmi. dich
V\l du ljch,
Cdt.lhuytl
m;nh nay Iii bQ ph4n h
TranI{ H
~
co
Ml1.u
CONG TY
pHAN IlAu TU' VA PHAT TRltN SACOM
VA cAe CONG TY CON
s6 B 09 • I>:\'
TIlUVET MINH BAO CAO TAl CHiNH HQ'P NHAT
Qu,V -II/am 20/-1
Dan
II. NIEN Dc) KE ToAN, DON
VI
vi tinh:
DJng VitI Nam
TIEN Te stY DVNG TRONG KE ToAN.
I. Kj' kE loan:
Ky k~ loan ella Cong ty bil dftu III ngay 0 I thang 01 va k~1Ihue ngay 3 J thang 12.
2. OO'n ,"'j Hin If su- d,..ng ITOng ki loan:
D(JTJvi Ij~n t~ Slr d1,.mgtrong ghi ehep k~ toan hi d6ng Vi~1Nam (VNO)
III. CUUAN Ml,fC vA CUE Dc) KE ToAN Ar DVNG.
I. Ch~dq k~10an:lPd-..ng:
Cong Iy ap dl,lng Ch~ dl) K~ toan doanh nghi~p ban hanh lheo Quy~t djnh 58 1512006/QD-BTC ngay 20/0312006 va
thong tu 56 24412009nT.BTC ngay 31/1212009 ella BI) Inr6ng BI) Hi ehinh.
2. Tu~'en bA \,i ,"'ifC luan Ihii ehu~n mile kE toan ni eh~
dq ki
loan:
Cong ty 1.111
ap dl,lng de Chu~n mve k~ toan Vi~1 Nam va cae vlln ban hu6ng d~n ChufuJ mve do Nha nuUc di'iban
hinh. Cae baa eao tai ehfnh duqe I~p va trinh bay theo dung nlQi quy dinh cua timg ehuAn mile. thong tu hu6ng
dAn th1,1chi~n chu5n mvc va Ch~ do k~ toan hi~n himh dang lip dl,lng.
3. Hinh lhli"c kE toan ap d,..ng:
Cong ty ap dl,mg hinh thue k~ toan Iren may vi tinh.
IV. cAe CHINH
f,
•,
sAO-I Kt ToAN Ap Dt,JNG.
~
I. CO' sit hQ"p nh~1
Cae ciing Iy con:
~
~
Cac cong ty can la cac d(JTJvi do Cong Iy merki~m soat. Sv ki~m soal t6n t\1i khi cong ty m~ co quy~n chi ph6i cae
ehinh saeh tai ehinh va hO\l-tdOng ella mI)l d(JTJvi d~ thu duQ'c IQ'iich kinh t~ Iii cac hO\l-tdong nay. Cae bao do tai
ehinh eua cae cong ty eon dUQe hl,Jp nh~t trong eac bao cao tai ehinh hl,Jpnh,h to- ngay bit dAu ki~m soat d~n ngay
k~t thue ki~m soat.
Cae eong ry lien kil. kien doanh:
Cae eong ty lien k~t la cae d(JTJvi ma Cong ty c6 inh hu6ng dang k~, nhlJ'Tlgkhong eo quy~n ki~m soat, dAi v6'i eac
ehinh sach tai ehinh va h01,ltdl)ng. Cae eong ty lien doanh la cae don vi co cae hOf,ltdong rna I~P doan co quy~n
d6ng ki~m soat. dUQ'ethanh I~p thea th6a thll~n hQ'Pd6ng va doi h6i sv nh!1 lri hoan toan v~ cae quy~1 dinh tai
eh[nh va hO\l-1dl)ng chiEn IUQe. Cae cong ty lien k~1 va cong ty lien doanh dugc hq,eh toan thea phu(JTJgphap v6n
chi! sa hihi.
Cae baa eao tai ehinh hQ'PnhAt baa g6m ph5n chi phi va thu nh~p eua Cong ty trong cae d(JTJvi nh¥! dAu lu h:ilch
toan thea phuong philp v6n chu sa hihi, sau khi eac d(JTJvi nay dii thve hi~n nhCtng di~u chinh cae ehinh saeh kE
toan ella minh eho phu hQ'Pvoi cae ehinh s,kh kE toan eua Cong ty. k~ Iii ngay bit d!u co anh huang dang k~ ho~c
d6ng ki~m soat d~n ngay k~t lhue anh hut'mg dang kE ho~e d6ng ki~m soal. N~u ph5n 16 ella eong ty vuQ'l.qua
khoin dAu tu ella cOng ty trong d(JTJvi nh~ dAu tu h1,lehto<1nthea phu(JTJgphap v6n ehu sa hfru. gia tri gbi s6 clla
khoan d5u tu 1.16(bao g6m toan bQ cae khoan dAu tu dai hq,n) dUQ'eghi giam xu6ng bAng khong va dUng vi~e ghi
nh~n cae khoan 16. tm khi cong ty e6 mQt nghia V1,.l phai thve hi~n hay dlllhl,fe hi~n de khoan thanh toan thayeho
cae don vi nh~n d5.u tu.
Cd" lhuyft minh nay Ia ~ ph(in h(lp rhc}nh cd" &10 ",10 riH "hfnh.
Tmng Y
co
CONG TY
PHAN IlAU
v A cAe CONG TY CON
nf
VA PHAT TRltN
M~u
SAC01\1
sa B09-
DN
THUYET MINH BAO cAo TAl CHiNH HQ'P NHAT
Dan
Qui-l nam 20/4
vi tfnh:
Dimg ~'ifI Nam
Cae giao dfeh bi /o(li trir khi h(fp nhJt
Cae s6 du n{li b{l va loan b{l thu nh~p va chi phi chua thl,lc hi~n phal sinh tir dc giao dich n{li b{l duQ'c lo~i ra khi
I~p bao cao tai chinh hqp nhiit, Lai chua Ihl,lc hi~n phat sinh tir cac giao dich vO'ide dOTIvj nh~n dAu t\! h\lch toan
theo phuong phap v6n ehu So' hltu duQ"Ctm khoi khoti.n dAu III lien quan dkn IQ'iich cua t~p doan lrong cac don vi
nh~n d~u tu,
chua thl,le hi~n phal sinh lir de giao dich n{li bQ duqc lo~i ra 1m khi gia v6n kh6ng th~ duQ'c thu
Lo
hAi,
2. NguJen lic ghi nh~n cac khoan ti~n \'8 hmng throng tiin:
Cac nghi~p vy kinh tk phat sinh bang ngo~i t~ duqc quy d6i ra d6ng Vi~t Nam theo tS' gia giao djch thl,lc t~ l\li thoi
di~m phat sinh nghi~p vy, T\li thoi di~m cu6i n11mcae khoan m\lC lien t~ c6 g6c ngo~i t~ dlIQ'c quy d6i thea ly gia
binh quan lien ngan hang do Ngun hang Nha nuoc Vi~1Nam cong b<\vao ngay kkt thuc nien d{l k~ toan.
Chenh l~ch tY gia thl,lc tk phal sinh trong ky va chenh I~ch tY gia do danh gia lili sf:, du de khoan ml,JCti~n te I\li
Ihoi di~m cu6i nAm duQ'c k~t ehuy~n vao doanh thu ho~e chi phi tai chinh trong na.m tai chinh.
Cac khoan IUOTIgdUOTlgli~n 1:\ dc khOM dAu tu ng~n h\lll khong qua J thang cO kha nang chuy~n d6i d~ dang
Ihilnh lien va khong c6 nhieu nii ro trong chuy~n d6i thanh ti~n k~ tir ngay mua khoan dAu lu d6 tili thOi di~m bao
cao.
3. Ngu)'cn llic ghi nh~n cac khoan ph:ii thu t1llro"n~ mili va phlii thu khac:
Cac khoan phili thu khach hang, khoan tra truoc cho nguoi ban va cac khol'm phili tim khae t<;1ithoi diJm bao cao.
n~u:
• C6 thai hltn thu hbi ho~c Ihanh toan duoi 1 nam (ho~c trong m{lt chu ky slm xuAt kinh doanh) duQ'c phan [o~i la
!
lai san ng~n h\ln.
_ C6 thOi h\lll thu h6i ho~c thanh toan tn~n 1 nam (ho~c Iren m{lt chu ky san xuAt kinh doanh) duQ'c phun 1o\li 1:\tai
san dai h<;1n.
\
4. Ngu)'cn lic g:hi nh~n hang tAn kho:
Hang dm kho duQ'c tinh theo gia g6c. TruOng hqp gia Irj thufu1 co th~ thl,lc hi~n duQ'c thAp hem gia gbc thi phai dnh
thea gia trj IhuAn c6 th~ thl,lc hien duQ'c. Gia g5c hang tbn kho bao g6m chi phi mua, chi phi ch~ bikn va cae chi phi
lien quan tIVe tikp kMc philt sinh d~ co duqc hang tdn kho 0 dia di~m va tn,mg thai hi~n tl,ti,
Gi:i trj hang t6n kho duQ'c xac djnh theo phuOTIgphilp binh quan gia quyen.
Hang t6n kho duQ'c h~ch toan theo phuong phap ke khai thuOng xuyen.
DI,TpMng giam gia hang t6n kho dtrQ'c I*p vao thoi di~m cu5i n3m la s5 chenh l*ch gifra giil g6c eua hang tdn kho
IOn hon gi:i trj thuAn c6 th~ thl,Tchi~n duQ'c cua chung.
Cdc Ihu).fl minh ""Y In b(J ph(jn h{IP IhiJnh cdc /fd" t'UO lUi t'hInh.
t,,
Trani: IV
:\du s6 B 09 - D."
C()~G TV CO pHAN nAu Tlf VA PH AT TRI EN SACO!\t
VA cAe CONG TV CON
THUVET MINH BAo cAo TAl CHiNH HOP NHAT
Quy.J
Dmt vi tlnh: DJng riff Nam
ndm 20/4
5. Nguyen tic ghi nh~n va khju hao tai san cA djnh (TSCD):
Tili sim cA djnh hfru hinh. lai san eA djnh vo hinh dugc ghi nh~n theo gia gAc. Trong qua trlnh su dl,lng. tal san cA
dinh hihl hinh. tai san cA dinh vo hlnh duge ghi nh~n theo nguyen gia. hao mon luy k~ va gia trj con l\li.
Kh~u hao dugc trich theo phUOllg phap dUOng thing. Thoi gian kh~u hao dugc uo-c dnh nhu sau:
NhQxucmg, v
A!tiym6c, rhiJrbi
Phuang tiin ~'
Thiit hi van phong
05 ~50 nam
05 - J 5 /lam
04 - /0 nam
OJ- 05 nam
6. Ngu)'en t~c ghi nh~n va kh~u hao b~l dqng san dftu Ilr:
Sal dOng san dAu tu duge th~ hi~n theo nguyen gia bao gam ca cac chi phi giao dich lien quan trit di gia trj hao
mon Hiy k~.
Cong ty dirng trlch khfru hao eho bAt dOng sim dAu tu lit nAm 2008 theo bien ban ki~m lOan nha nu6c t\li Cl,lCthu~
tioh Dang Nai ngay 26 lhang 08 n11m2008.
7. Nguyen tie ghi nh~n ".a vAn h6a cae khoan ehi phi khac:
Cae chi phi phl,.lcvI,!eho hO\l1dQng dAu lu xiiy dr,mg co ban. cill t{iO,nang cAp TSCD trong ky dUQ"cv6n hoa vao
TSCO dang dugc dAu tu ho11ccili t\lO nang cAp d6.
Cac chi phi tra tru6c lien quan d~n ehi phi san xuAt kinh doanh n11mtai chinh hi~n tili dUQ"cghi nh~n la chi phi Ira
tnJ(JC ngin h\ln va dugc dnh vao chi phi san xu5t kinh doanh trong n11mlai chinh.
Vi~ tinh va phan b6 chi phi tra tnr6c dai h{in vao chi phi san xuAt kinh doanh tUng ky hO\lch toan dugc CM CL1vao
Hnh chat. mL1CdO lling 10\lichi phi d~ chQn phumlg phap va tieu thL1cphan b6 hgp Iy.
f.<
••
/
,J
8. Ngu)'fn tic ghi nh~n cae khoan d~u tll"tai chinh:
Khoan dAu tu vao cong ty con. cong ty lien k~t duQ"Ck~ toan theo phuong phap gia g6c. LQi nhu;;in thuAn dUQc
ehia tlr cong ty con. eong ty lien k~t phat sinh sau ngay dAu tu dugc ghi nh~n vao Bao cao K~t qua hO\l! dOng kinh
doanh. Cac khoan dUQc chia khac (ngoai Igi nhu\ln thuAn) duge coi la phAn thu h6i dc khoan dAu tu va dUQ"cghi
nh~n 13.khoan giam trir gia g6c dAu tu.
Cae khmin dAu tit chUng khoan. cac khoan dAu lu khac t\li Ihai di~m bao cao. niu;
• C6 thoi h~ thu h6i ho;)c dao h\ln khong qua 3 Ihang k€ tif ngay mua chUng khoan d6 dugc coi
ti~n";
Ja "tUOllg duong
• C6 thoi h\Ullhu hai vbn du6i 1 n~m ho(\c trong 1 chu kY kinh doanh dugc phan 10\li hIlai san ngnn h\lO;
• C6 thoi h<,Ulthu h6i van tren 1 nl1m ho~c hOll I chu ky kinh doanh dugc phan lOili1;'1tai san dai h(ln.
01,1phong giam gia dAu tu dugc I~p "ao thlJi diem cu6i n11mla 56 chenh I~ch giu-a gia g6c cua cac khoan dAu tu
dugc h\lch loan Irt~ns6 k~ toan IOn hml giil trj thi tnrOng cua chung I\li thai di~m I~p dl,l phong.
Cac thllY;" minh m}.v III ~ phJ'l h"p IM'lh L.,k &So <'dol,}i <'hi"h.
Trang /I
~
~
i\l~u
C6NG TV CO PHAN I>AU TtJ VA PilAT TIUEN SACOI\t
V A cAc CONG TY CON
sA
B 09.0:'<1
THUYET MINH BAO CAO TAl CHiNH HQ'P NHAT
Dun vi tinh-' D6ng Viet ,Vam
Quy" nom JON
9. Nguyen tic ghi nhin "a "an hoa de khoan chi phi di \'ay:
Chi phi di vay dUQ'eghi nh~ vao chi phi san xu5t, kinh doanh trong nAm khi phat sinh, trir chi phi di vay lien quan
tlVc ti~p d~n vi~c dAu tu xay dl,ffig ho~c SilO xu5t tai san dO'dang dugc tinh vao gia Irj eua tai san d6 (duQ'Cvan hoa)
khi e6 du cae di~u ki~n quy djnh trong Chu~n [mlC K~ toan Vi~t Nam s6 16 "Chi phi di vay",
Chi phi di yay lien quan tl"\fCliJp d~n vi~c d~u lu xay dl,ffigho(i.esan xudt tai san do dang dUQ'ednh vao gia trj eua
tai san d6 (dLIQ'Cv6n hoa), bao g6m cae khoan lai ti~n yay, phein bb cae khoan chiJt kh5u ho(i.e phI,!trQi khi philt
hanh trai phi~u, cac khoan chi phi ph\l phat sinh lien quan tCtiqua trlnh hIm thu tl,lCvay.
10. Nguyen tic ghi nh~n de khoan phai tra thlfO"'g
IIIl,1i
\'3 phiii tra khac:
Cae khoan phai tra nguoi han. phai tra khae, khoan vay t\li thoi diJrn hao cao. nJu:
_C6 thoi h\ln thanh toan dUCtiI nam (ho\lC trong m{lt ehu ky san xu5t kinh doanh) dugc pM.n 10\lila ng ng.~n h\ln;
• C6 thoi h\ln thanh toan tren I n~m (ho(i.Ctren mQI ehu ky
SilO
xuat kinh doanh) dugc phan 10llila nQ'dai h\l.n;
• Tai san thua cho xu Iy duQ'c phan IO\li [a nQ'ng~n h\l.n;
- ThuJ thu nh~p holin l\1.idlrqc phin 10\l.ihI nQ'dai h\l.n.
II, Ngu)'en tic ghl nh,n
quy d" phone, tr"
chi phi phiii Ira, 'rich 'nroc
dp
chi phi sICa chu-d 100n,chi phi bao banh san phim.
trich
mAt vifc lam:
Cac khoan chi phi thl,lc tJ chua phftt sinh nhLmg duQ'Crrich tmoc VflOchi phi san xuAt, kinh doanh lrang ky dJ dam
bao khi chi phi pMt sinh Ihl,lc tJ khong gay d{lt biJn cho chi phi san xu't kinh doanh tren co s6 dam bao nguyen tac
phu hqp gil1a doanh thu va chi phi. Khi cac chi phi d6 phat sinh, n~u co chenh I~h vOi sf, dA trich. kJ loan ti~n
hanh ghi bA sung hO\lc ghi giam chi phi tUOllg img vOi ph5n chenh l~ch.
LQ'inhu~n sau Ihu~ thu nh~p doanh nghi~p sau khi du'Q'cHQi d6ng quan Irj phe duy~t dl1Q'cIrich cac quy theo Di~u
1~Cong ty va cac quy dinh ph:ip ly hi~n hanh, se phein chia cho cac ben d\.l'atren tY I~ vbn gop.
12. Nguy~n lie ghi nh~n "bn ehu sir hihJ:
Th~ng du v6n c6 ph!n duQ'c ghi nh~n thea s6 chenh l~ch IOn hOll giua gia th\.l'ct~ phat hanh va m~nh gia c6 phiJu
khi phat hanh c6 phiJu I~n d~u, phal hanh b6 sung hoi,ictai phat himh c6 phi~u quy.
C6 tuc phai tra cho cac c6 dong duQ'c ghi nh~n la khoan phai tra trong Bang Can d6i k~ toan cua Cong ty sau khi
c6 thong baa chia c6 tirc cua HQi d6ng quan trj cong ty.
LQ'inhu~n sau thu~ thu nh~p doanh nghi~p sau khi duQ'c HQi d6ng quan tri phe duy~t duQ'c tnch cac quy thea Di~u
1~Cong ty va cac quy djnh pMp Iy hi~n Mnh. se phan chia cho cae ben dl,l'atren tY I~ v6n g6p.
bQph(ln h"p rhu.nhcdc &in cdn la; chfnh.
,
>
V6n d~u tu cua chii so ht1u dl1Q'cghi nh~n theo s6 vbn th\rc gop cua chu so hfru.
it}
"
"
Ngu)'en tie ghi nh~n van d5u hrciia ehu sO"huu:
Cdc Ihuyll m;nh nay
,
r
~
Trung 12
Mius6B09-D"
CONG TV cO PHAN OAU TV' V A PHA.T TIU tN SAC(l:\t
V A cAc CONG TY CON
THUYET MINH 8Ao cAo TAl CHiNH HQPNHAT
our -I niim 201-1
Dan
v; tinh:
D6ng r'iff Nam
13. NguJen 13c \'a phlfO"ng philp ghi nh~n Doanh Ihu:
Ngu)'en lie
va
phlnmg phal) ghi nh~n doanh Ihu han hang:
~~~~d~~i~~i~~~~i~~~~di~k~~:
~ Ph5n IOn rili ro va lQ'iich gin li~n vm quy~n so hfru san phfun, hang hoa dA dUl;1eehuy~n giao eho ngubi mua;
_ C6ng ty kh6ng con nim gift quy~n quan Iy hang hoa nhu hi nglIt'Ji so hfru ho~c quy~n ki~m soM hang hoa;
- Doanh thu duQC xae dinh Ilrong d6i chic chAn;
_ C6ng ty di'l~u duve ho~c se thu duve ll;1iich kinh t~ tir gino dich ban hang;
_ Xac dinh duQ'c chi phi lien quan d~n giao dieh ban hang.
Nguyen lie
va
dp dieh
phlflYng phap ghi nhv.n doanh Ihu eung
\'l.J:
Doanh thu eung cAp dieh V\1 dUQ'eghi nh~n ~i k~t qua eua giao dieh do duVe xae dinh mQI caeh dang tin e~y"
TruOng hqp vi~e eung cAp dich Vl,l lien quan dJn nhi~u ky Ihi doanh Ihu dUQ'eghi nh~n lrong ky Iheo k~t qua phfrn
eong vi~e dil. hoan thanh vao ngay I~p Bang Can d6i k~ toan ella ky do. K~I qua ella giao dieh cung cAp dieh V\1
duve xae djnh khi thoa mil.n cae di~u kj~n sau:
, .
.
- Doanh Ihu duve xae dinh tuong doi eMe <;han;
- Co kha nling thu duVe lVi feh kinh t~ lu giao dich eung cAp dieh
V\1
do;
• Xac dinh duvc phful c6ng vi~c dii hoan thanh vao ngay I~p Bang Can d6i k~ loan;
• Xae dinh duve chi phi pMt sinh eho gino dich va chi phi d~ hoan thanh giao djeh eung cdp dieh
VI,I
$
do.
c
ce
PhAn e6ng vi~ cung cAp dieh "\1 da hoan Ihanh duve xac dinh theo phuong phap danh gia c6ng vi~e hoan thanh.
nI
NguJen lie \'a phlfO"ng phap ghi nh~n doanh Ihu 110:,1d{lng lai chinb:
;,
Doanh ~u phat sinh tu ti~n lai, li~n ban quy~n. c6 mc, ll;1inhu~ dl1Q'echia va cac khoan doanh ~u hOi;ltd9ng tai
chinh khae dUQc ~i nh\in khi Ihoa mfln d6ng Ihb"ihai di~u ki~n sau:
'"
• C6 kha nil.ng Ihu dl1Vc ll;1iich kinh I~ Ilr giao djeh do;
- Doanh ~u duvc
.
xac dinh lUl,mgdoi ch:k chlin.
, .
e6 me, IQ'inhu~ duve chia duQC ghi nh~n khi C6ng ty dl1QCquy~n nh~n c6 tue ho~c dUQc quy~n nh~n lQ'inhu~n
tir vi~ g6p v6n.
u. Ngu)'en tdc
\'a pblfO"ng ph:i.p ghl nh@n chi phi thu~ TN ON bifn hanh, chi phi Ihui TNDN boan li;li:
Chi phi Ihu~ Ihu nh~p hi~n himh dUQ'exac dinh lfin cO"so thu nh~p chiu thu~ va thu~ su~1 Ihu~ TNDN trong nam
hi~n himh.
Chi phi thu~ thu nh~p hoan If;liduQ'c xac dinh tren co so
;a
56
chenh I~ch t(,lmlhOi duQC kh~u tm,
56
chenh I~ch tf;lm
Ihm chju thu~ va thu~ suAt thu~ TNDN.
Cdc shuytl minh rnly III hI) pMn hf/p tlWnh cdc Hdo ,"do tili ,'hIn1l.
Trowg /J
CONG TV CO PHAN HAU Tl1vA
VA cAc CONG TV CON
PHATTRltN
l\I~u
SACOM
s6 B O'}. DN
THUYET MINH BAo cAo TAl CHiNH HlJP NHAT
out 4 nom 20/.1
Dun
V. THONG TIN BO SUNG CliO cAc
tinh: Dang Vi~1Nam
KHOAN I\1\JC TRINI-I BAY TRONG nANG CAN 001 Kt ToAN.
I. Ti~n va cae khoan hnYn:: tlrO'11gti~n
Ti~n m{lt
Ti~n glii ngan hang
Cac khoan tuang duang ti~n
31/12120U
254.793.000
25.784.974.101
90.779.150.395
116.818.917.496
C{ing
2. Cae khoan dAu hI" tai ehinh ng~n hl1-n
,
\Ii
.
3111212014
Dau tu ngan h~ khlic
Dv pMng dAu tlI tai chinh
C{ing
3. Cae khoan phii thu ngin hl1-nkhae
Phai thu nguai lao dQng yay mua CP
Phai thu Cong ty CP RHT
Phai thu khac
._._~_ ..
31/1212014
4. Hang tAn kho
Nguyen li~u. V~l Ii~u
Cong C1,1. dvng C\I
Chi phi SX. KD do dang
Thanh phfun
Hang hoil
Cqng gia 2~e hang tAn kho
(.) D\I' phong giam gia hang t5n kho
C{ing gia trj thu5n han~ 16n kho
5. Thu~ \'8 de khmin phai thu nha ""rlYe
Tlm~ thu nh~p doanh nghi~p
Thu~ GTGT hang nh~p khAu
Thu~ nh~p kh5u
Cae iO<,li thu~ khac
285.595.871.026
3.888.778.338
289.415.877.737
133.945.306.427
6.967.016.630
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~VV.
719.8 t 2.850.158
(7.399.163.896)
\".7,)'<'.'
712.413.686.262
_ ~_.. __
3111212014
894.729.872
1.418.250.355
120.748.241
2.433.728.468
CQng
6. Hi san ngin h~nkhae
T<,lm ltng
Ky qU)', kY cuQ'c ngin hl,ln
san thi~u
5.744.443.266
5. 744.443.266
C{ing
Tlii
31/12/2014
chb
xu Iy
Cqng
Cdc Ih«ylt m;nh naylU b(J phJn h'/p Ihtmh cdc lido cu" la; chinh.
3111212014
1.441.803.313
308.107.997
8.335.248
1.758.246.558
Tr"nJ: J4
CONG TV cO pHAN IlAu TlfvA
V A cAe CONG TV CON
MAu
I'UAT TRIEN SACOM
sa B 09.
DN
THUVET MINH BAo cAo TAl CHiNH HqP NIIAT
Qt{v./ nam 201./
Dan
'IIi
tinh: D6ng Vlel Nam
7. T:\i sin cli djnh hfru hinh ().em Irang ~A24)
8. Tlii san
ca djnh vo hinh
Khoan m •••c
Qu)'in sir lh,lOgd~1
Ngu)'en gi:i
kj-'
sa dl1 diu
Moo trong
SX phim giOi thifu
d.,ran
TAng cQng
67.134.390.655
2.255.131.200
180.180.000
69.569.701.855
67.134.390.655
2.255.131.200
180.180.000
69.569.701.855
6.550.701.905
372.199.671
6.922.901.576
2.062.009.541
13.634.972
2.075.644.513
90.090.000
9.009.000
99.099.000
8.702.801.446
394.843.643
9.097.645.089
60.583.688.750
60.211.489.079
193.121.659
179.486.687
90.090.000
81.081.000
60.866.900.409
600472.056.766
31f12n0I4
333.331.475.952
Ol/OlnOI4
422.063.892.740
18.211.221.043
1.294.030.867
1.224.145.598
347.167.651.649
46.144.832.208
ky
sa dl1 culii kj'
Gia trj hao mon Illy ki
dl1 diu kj..
sa
KhJu hao lrong kY
S6 du culii
Ph~n mim \.i tinh
kv.
Gia Iricon I~i
sA dU' dAu kj:
56 dU' cuai ky
9. Chi phi Xliy dyng ca ban dO'dang
Chi phi mua cAn hQ dl,l'an Giai Vi~1
Chi phi thanh di dAn di~n
Chi phi dl,l'an day di~n tit
Chi phi d\I an cap quang
Dl,l'an resort Da 41
10.344.669.964
1.628.856.327
506.984.989.268
53.561.276.263
48.487.949.800
1.600.000.000
739.375.000
Dl,l'{m Nhan Tf\lch
Dt,l an Ung VAn Khiem
Ov an Khu Dan cu Binh Th~ng
Muas~m TSCD
1}56.678.592.574
CQng
10. Tang, giam bAt dQng san dAu hr
QuyEn sir dl}.ng dAI
Khoan m\lc
Nhan Trl,lch (*)
Nh:\ Clla,
"~
'.
P
iI
C
;
836.105.774.105
\'~Ikiin
lrue
TAng cQng
Nguyen gia
11.211.821.819
149.482.384.491
160.694.206.310
11.211.821.819
149.482.384.491
160.694.206.310
1.113.364.000
6.008.536.729
.
1.113.364.000
894.766.843
6.903.303.572
7.121.900.729
894.766.843
8.016.667.572
Gis trj con h}i
ll1u kj-"
sA dll cuAi kj:
10.098.457.819
10.098.457.819
143.473.847.762
142.579.080.919
153.572.305.581
152.677.538.738
Sa dU' diu ky
Tang trong
ky
sA dU' cu6i kY
Gia trj hao mon liiy k~
sA dU' dAu kj:
Tang trang ky
sA dU' euAi k" .
Sa dU'
Cdc Ihuyll mlnh nay ra bQphQn hqp thanh t:at: IMn cdn tal ch/nh.
rranx1$
co
CONG TY
PIIAN DAU TO' VA PH AT TIUtN
V A cAc CONG TY CON
1\1111
s6 809.
SACOM
ON
THUYET MINH BAO cAo TAl CHiNH HQP NHAT
Dan vi linh: Ddng VitI Nam
Qu,V" nom lOU
(.) Quytn SLldl,lng 65.492 m2 dAt (ngutSn g6c IIi dAt nong nghi~p) t<,lixli Long Tan. huy~n Nhan Tr~ch. tinh E>6ng
Nai. Theo cac giAy chling nh~ quytn StI d\l/lg dAt dllQ'CcAp vao thang 1212003. thOi hW1Slr dl,lng dAt nay ILl44~50
nam. Oil co y ki~n Clla UBND linh D6ng Nai vt vi~c thoa thu~n dia di~m cho Cong ty CP DAu tu va Phat Iritn
Saeom (Ten cil: C6ng ly CP Cap va V~t li~u Vi€n thOng) I~p thu Il,lc diu tll khu dan ell theo quy hOi;lCh.Cong ty
khong trich khAu hao theo bien ban ki~m Imin Nha nll(Yct<,liCl,le thu~ D6ng Nai ngay 26/0812008.
DAu ttt vao cong ty lien k~t. lien doanh (a)
Diu tu dai h<.tnkhac (b)
3111212014
Gia trj gop \'an
268.403.958.747
55.750.061.647
271.373.933.011
77.498.886.647
DI,l'phang diu tu tAi chinh
(25.539.753.647)
(43.286.693.647)
298.614.266.747
305.586.126.011
II. Cac khoan diu tu tai chinh dai h~n
Cqng
Danh sach cae cong ty lien k~t. lien dOlmh vii tf~u Ilr khac
01/0112014
Gia trj gop vAn
3111212014
Gili trj \.An gop
01/0112014
Gia trj vAn gop
111.375.400.65\
5.491.057.198
15.180.131.179
136.357.369.719
J 06.53 J .420.836
268A03.958.747
271.373.933.011
(a) oill hr vilo eong ty lien k~t. lien d03nh
Cly LD Taihan-Sacom
Cty CP Sam Phu.
Cly CP Sam CllOng
Cly CP BDS Hi~p PM
C(lIIg
(b)
oiu
tu dili hi(ln khae
Cly CP Du lich BllU Di~n
Cly XL & DV Khanh Haa
Cly
Cly
Cly
Cly
Cly
Cty
6.\71.615.477
\3.670.682.857
145.000.213.841
CP A lphanam
CP Momota
TNHH Thang Long
CP CK ph6 WALL
CP QuAe Cuemg Gia lai
CP Philn Lan Nung Chay Van Di~n
3.000.000.000
613.548.000
7.243.5 J 8.147
13.500.000.000
9.630.635.500
20.000.000.000
1.762.360.000
55.750.061.647
C{ing
3.000.000.000
613.548.000
7.243.518.147
13.500.000.000
9.630.635.500
20.000.000.000
21.748.825.000
1.762.360.000
77A98.886.647
Ghi ehli: Quytn bi~u quy~t ella cong ly trong cong Iy lien k~l. lien doanh tuang ling vo-i tY l~ vbn gop ti;licae cong
ly nay.
Cdc rhllyll mi"h nay IiJN pM"
h{1p Ihd"h L'de lido cd" I,}j L'hi"h.
Tr""K If)
,
CONG TV c6 pHAN HAU nfvA
V A cAc CONG TV CON
PHATTRltN
l\14u s8 B 09 - DN
SACOM
THUYET MINH BAO CAo TAl cHiNH
HQ'P NHAT
Dun VI tinh: DJng Viti Nom
Qui 4 nam 20/4
31/1212014
12. Hi san dai h:.an khac
0110112014
Chi phi Ira Irtro-c d;)i hl,ln
Chi
Chi
Chi
Chi
phi
phi
phi
phi
4.096.772.076
276.965.729
821.272.677
trang thi~1 bi van phong. CCDC
tra lrooc - KY van phong Dol Llil
Ira tru6'c • KV san Golf Da Llil
Ira truoc - KY Resort Dol Llil
2.659.756.792
291.231.998
2.012.379.375
5.242.810.032
Chi phi Ira troac. KY san t~p Oa Lilt
Chi phi tri: truoc • KY Club house
Chi phi dl1 in cap quang
4.796.579.211
45.670.025
1.192.588.894
770,900,005
Chi phi dl1 in day di~n til
Chi phi khac
2.061.291.898
2.312.700.003
631.459.498
331.211.084
14.062.040.515
13.663.315.102
110.000.000.000
110.000.000.000
110.000.000.000
110,000.000.000
31/1212014
466.567.185.920
0IlOI/201~
202.359.466.226
466.567.185.920
202.359...166.226
31/12/2014
01/0112014
3.066.599.123
12.291.767.510
395.550.435
796.061.426
5.082.230.269
145.841,904
C9ng
Hi san dai h\'n khac
Ky quy UBND Lam 06ng d~ thl1c hi~n dl1 an Tuy!n Lam-Dft llil
C9ng
13. Vay va nlf ng~n h\in
Yay n~n hlln
C9ng
I.t Thuf \3 cac khoan phiii nQp Nha nlflJc
Thu~ gia tri gia lang d~u ra
Thu~ Ihu nh~p doanh nghi~p
Thu~ Ihu nh~p eli nhin
Thu! tieu thv. d~e bi~t
116.793.333
15.870.710.40 I
C9ng
15. Chi phi ph:ii Ira
Chi phi c6ng trinh
Chi phi phai Ira khae
C9ng
16. Cae khoan phiii Ira. phai nqp ng~n h\in khac
864.260.60 I
2.122.314.913
CQng
~dllldi ,'hinh.
01/0112014
235.725.399
16.066.062
/23.9/0.000
25.000.000
9.023.995.115
1.354.899.129
7.848.576.026
4.786.703.838
/23.9/0.000
25.000.000
2.9/2.962./88
10.806.362.077
9.455.266.616
1.412.585.409
9.172.905.115
C6 lite phai tni
Cac khoim phai Ira, phai nQp khac
Cong l)' CP Xtiy DVng s6 f.I
Cong ty CP Bao va Dich v~ Sam Thfnh
Cong ry LD Cap Taihan - Sacom
Cae khoim phtii 'rd, pluii n(ip kh{lc
,
I
"
)
-
0110112014
613.038.964
1.509.275.949
31/12/2014
•,
~
6.024.133.599
31112nOI~
613.038.964
251.221.637
211.384.513
9.487.040
Kinh phi e6ng doan
Bao hi~m xli hQi. y t~. th~1 nghi~p
Cd~ fhuy£l minh nay l
181.766.320
Trunl: 17
J\I~u sA B 09. DN
CONG TV CO PHA.NBAll TU' VA I'HAT TRIEN SACOM
vA cAc CONG TV CON
THUYET MINH BAo cAo TAl CHiNH HQP NHAT
Dun vi tinh: D6ng Viel Nom
QuY -I nom 20/4
17. Phlii tra diti h~n khac
Nh~n IcYquy , IcYCUQ'C
doli h\in
C9ng
18. v6n chli sO-hfru (urn
OIlOlnOI4
3.719.545.019
4.151.985.232
3.719.545.019
trang sA 25)
VI. THONG TIN 80 SUNG CHO cAc
DONG KINH DOANH.
KHOA.N 1\1l)CTRiNH !lAY TRONG BAo cAo
Quy 04 nam 2014
I. [)oanh 1hu ban hang ,"'ilcung, dp djeh vI]
Doanh thu cung dp thanh ph5m. hang hoa
Doanh thu cung dp djeh v••.•va khac
478.458.456.880
C9ng
Hang ban bi tra l{li
Chi phi thu~TIDB
C9ng
lhu thuin \;~ ban h:'tng va ('ung, dp djch "'9
thu thu.ln cung d.p thanh ph.1m. hang h6a
thu thu.in eung cAp djch vI,!va khac
thu thufu-thQ'Pd6ng xay dl,ffig
thu thu~n kinh doanh bAIdong san dAu tu
Cling
4. Gia vAn hang han
QU)' 04 nlim 2013
239.658.99[.482
43.584.095.125
541.784.825.102
257 .66.f.087. 989
QU)' 04 nam 2014
2. Cae khmin giam trir doanh thu
Giam gia hang b{m
KtT QuA HO~T
4.881.950.641
2.155.583.636
10.967.562.230
10.207.511.661
9.534.761.436
Doanh thu hQ'Pd6ng xay d1,ll1g
Doanh thu kinh doanh bAId{lng san dAu tu
3. Doanb
Doanh
Doanh
Doanh
Doanh
31/12/2014
4.151.985.232
Quy 04 nam 2013
31.165.527
268.453.257
2.459.356.828
78.687.337
299.618.784
2.538.044.165
Quj' 04 nam 2014
478.427.291.353
9.939.058.404
9.534.761.436
43.584.095.125
QU)' 04 nam 2013
237.199.634.654
4.803.263.304
2.155.583.636
10.967.562.230
541.485.206.318
255.126.043.824
Quy 04 nam 2014
Quy 04 nam 2013
7.190.020.560
9.246.353.961
29.862.054.666
210.901.801.617
12.492.513.950
2.026.248.618
9.107.262.015
(26.620.597.481 )
460.467.106.735
207.907.228.719
5. Doanh lhu ho~t d{ing 1ai ('hinh
Lai ti~n gui, ti~n cho vay
cll tuc. lQ'inhu~n duQ'c chiao liii btm cll phi~u
Lili chenh l~ch tY gia
Doanh thu hO\il dong tai ehinh khAc
Cong
Quy 04 nihn 21114
Quj' 04 nam 2013
6. Chi phi tili ehlnh
Gia vAn cung cAp thanh phdm, hang h6a
Gia vfln ella dich v••.•
dft cung cAp
GiA van xay dl,ffig, xay I~p
Gia trj con [\ii, chi phi nhuqng ban, thanh
414.168.677.548
Iy BDS
dAu lu
Dl,t pMng giam gin hang t6n kho
C9ng
Cdc thwy.;t minh nay ta hQ ph"n h(TP tMnh cdc Han cdfllJi chinh.
2.681.238.873
1.202.040.000
302.512.551
50.892.179
3.808.336.774
203.456.600
1.859.846.822
4.236.683.603
5.871.640. i96
Quy 04 dOl 2014
QU)' 04 nam 2013
Tr
,
CONG TV CO PH AN oAu TU'VA PilAT
VA cAc CONG TV
nUEN
J\.I~usAB09-DN
SACOl\1
CON
THUYET MINH BAO CAO TAl CHiNH HQ"P NHAT
Qui 4 nam }O/4
Lai ti~n "ay
u) ehenh I~ch tY gia
DV pMng giam gill de khoim d~u tu ng~n h\Ul. dai h<.m
Chi phi tai chinh khac
CQng
7. Thu nh~p khac
Thu thanh Iy tai san
Thu nh{lp khac
CQng
8. Chi phi khac
Chi phi khac
CQng
9. Chi phi thu~ Ihu nh~p dmlnh nghi~p hi~n himh
Chi phi thu~ thu nh~p doanh nghiep hi~n hanh tlnh tren thu nh{lp chiu
thu~ kY hien hanh
TAng chi phi thu~ thu nh~p doanh nghifp hifn hanh
Dun vi tinh: oJng Vifl Nam
3.317.695.191
5.265.101.591
151.200.000
28.522.591
8.762.519.373
Quy 04 nam 20U
44.318.182
551.127.705
595"'45.887
Quj' 04 nam 2U14
234.323.532
23.U23.532
Quy 04 nAm 2014
12.305.234.578
12.305.234.578
1.430.131.566
2.364.525.223
(2.193.804.203 )
18.162.593
1.619.015.179
QU)' 04 nam 2013
347.621.190
347.621.190
Quj' 04 nam 2013
1.683.617.440
1.683.617"'40
Quy 0-1 nam 2013
4.783.049.866
4.783.049.866
~
•
,
10. Chi phi san xuAt, kinh doanh Ihco l~Uta
Chi phi nguyen li~u. ,,~t]j~u
Chi phi nhan cong
Chi phi khAu hao tai san c6 djnh
Chi phi dich "1,1 roua ngoai
Chi phi khac b~g li~n
CQng
II. Uii cO'ban Iren cA phi~u
LVi nhu~n ho~c I~ phin ho cho co dong SO' hfru co phi~u pho
thong.
C6 phi~u e6 dong dang hru hanh blnh qwan trong ky
Ui cO'ban tren c6 phi~u
Cdc Ihuylt minh nay III bV phl]n h
Qur 04 nAm 2014
320.686.419.000
22.821.461.285
7.646.078.678
24.849.583.928
7.792.517.863
Quy 04 nam 2013
147.793.018.662
18.911.198.613
8.774.355.800
12.081.670.277
n
,j
1.704.396.355
•
383.796.060.754
189.264.639.707
QU)' 0-1 nam 201-1
QU)' 0-1 n:lm 2013
41.676.671.-135
130.798.432
38.085.390"'05
130.798.432
3.9
291
Trang /9
'r
oj
~
CO:"olGTY cO pHAN flAunfVA
VA cAc CONG TY CON
PH..\TTRltN
M.&us6B09-DN
SACOM
THUYET MINH BAa cAa TAl CHiNH H<]I' NHAT
QIIY 4 nom }OJ4
Ekm vi '[nh: D6ng Virl Nam
VIII. NHO'NG THONG TIN KHA.C
I. Ciao djeh \'o-i ciie ben lien quan:
Trong kYo Cong I)' pMt sinh ciie nghi~p
"'1,1
mua ban \'o-i cae ben lien quan nhu sau:
,'Vghh1p WI mua hang
Ben lien quan
Cang Iy CP Dia Oc Sacorn
MAi quan h~
Cang ty con
997.011.389
997.011.389
CQng
Nghifn
Gia trj giau djch
)'!I
hUn IU/11g
Ben lien quan
Cang ty TNHH MTV Day Va Cap Sacorn
Cang ty TNHH Sacorn ~Chip Sang
Cang ty lien doanh cap Taihan-Sacorn
Mfii
quan
h~
Cang tycon
Cang ty con
Cang ty lien doanh
509.114.456
CQng
Din nga)' 31/12nOl4,
Gili trj giao djch
169.590.574
201.944.444
137.579.438
de khoan chua thanh toan ••'o-icae ben lien quan nhusau:
Cae /ihoim plui; fIlii flurcmg mIl;
Ben lien quan
Cbng ty TNHH MTV Day Va Cap Sacorn
Ccng ty lien doanh cap Taihan-Sacorn
CDng ty TNHH Sacorn - Chip Sang
I\lfii quan
hf
Ccng ly con
Cang ly lien doanh
Cong Iy con
31/l2n014
55.080.934
44.078.128
201.944.444
301.103.506
CQng
Cae k/lOil" p/1(;/Ihu kh(ic
Ben lien quan
Cang ty TNHH MTV Day Va Cap Sacorn
Cang ty CP Dia 6c Sacorn
Mfii quan h~
Cang ty con
Cang ty con
31112n014
58.704.565.402
108.177.856.602
166.882.422.004
CQng
Cric /ihm;" pha; Ira Mille
Dcn lien quan
Cang ty CP Dia Dc Sacom
Cang ty lien doanh cap Taihan~Sacom
Mfii
quan
hf
Ccng ty con
Ccng ty lien doanh
CQng
Cdc Ihll}i', m;nh nlly M hi) ph()n h
3111212014
92.564.850.869
25.000.000
92.589.850.869
TrunK 20
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CONG TV c6 pHAN nAu TlfVA PHATTRltl'i SACOM
V A cAc CONG TY CON
nWVET MINH BAo cAo TAl CHiNH H<}PNHAT
Dan vi (inh__06"g Vift Nam
Qui./ nam 2014
2. Bao do b{iph~n
Thong lin h(J ph~n dUQ"clrinh hay theo linh V\fCkinh doanh va khu V\fCdia ly. Bao cao hi>ph~n chinh y~u hl theo
linh V\fCkinh doanh dl,fa tren C(Tdu 16 chuc va quan ly ni>ihO va h~ thAng Sao cao tai chinh nQi bQ clIa Cong ty.
Kllu I'VC diu If
Toan hO ho~t dQng kinh doanh ClIa Cong Iy chi dien ra tren Bl.nhth6 Vi~1Nam.
Li"h vVc kil/II doanh
Cong ty e6 cac ]jnh VI,I'C
kinh doanh chinh sau:
• Linh V\fCsan xu~t. mua ban cac IOilicap. v~t li~u vien thong va cae IOilicap, v*t li~u dan dt,mg. bohin
go.
. Linh V\fCxay dl,fl1Bva kinh doanh hAl dOng san,
• Linh V\fCdAu tu tai chinh.
Thong tin v~ k~t quli kinh doanh cua bQ ph~n theo linh VI,I'C
kinh doanh ClIaCong ty CI,Ith~ nhu sau:
Cap "'11"'il lifu vi;n
thong
NAm nay
Doanh thu thuAn
Chi phi We ti~p
Cac chi phi phan b6
Lvi nhu~n tnr&c thu~
Chi phi thu~ TNDN
Lc;rinhu'n sau thue
431.240.640.681
392.939.235.463
2.983.527.585
35.317.877.633
7.343.785.985
27.97'i.091.6J8
Xii)' dlfng va kinh
doanh bAt dQng san
alu
109.322.590.489
90.135.626.241
756.345.607
18.430.618.64\
4.961.448.593
13.469.170.048
Itr tai ('hlnh
••'a khii('
6.673.640.496
6.395.502.391
46.171.415
231.966.690
231.966.690
CQng
547.236.871.666
489.470.364.095
3.786.044.607
53.980.462.964
12.305.234.578
41.675.228.386
,,
,
3. Cong ('l,ItAi chinh
II.
Quan Ij rui ro hli chlnh
T6ng quan: Cac IO{lin.ii TO tai chinh ma Cong ty phai d6i rn~1do vi~ Slr dl,lng cac cong CI,Itai chinh la:
'I
• Rui fO tin d\lng
• Rui fO thanh khoan
• Rui ro thi tntang
j
<
b. Rlii ro lin dl,mg
Rui fO lin d\lng hi riJi fO rna d6i tac se khong Ihl,l'ehi~n cac nghia V\l eua minh theo quy djnh cua mOl cong CI,Itai
ehinh ho1;ichvp dAng khlieh hang. dan d~n t6n thAt v~ tai chinh. Cong ty co n.ii fO tin d\lng Iii cac hO{ltdt,ing kinh
doanh cua minh (chu y~u d6i voi cac khoan phai thu khiieh hang) va tir hOilt dOng lai chinh cua minh bao g6m ca
ti~n gui ngan hang va dc cong C\l tAi chinh khk
Tii" gin Ilgal/llihlg }'II cue khm;n !trung dll'O'ngIii"
PhAn 100 ti~n gui ngan himg clIa Cong ty dUQ'eglii l{li cac ngan hang 100 co uy tIn 0 Vi~1 Nam. Cong ty nh~n
thAy rnlic di) t~p trung riJi fO tin d\lng d6i voi ti~n gui ngan hang la IhAp.
Pllfii thu lihach hang wi clic khon" plu;; tllll li.hac
Vi~c quan Iy n.ii fO lin dl,lng khach hang cua Cong ty dl,l'atren dc chinh saeh. thu !\le va quy tfinh k;~m S03.teua
Cong ty co lien quan d~n vi~c quan Iy n.ii fO tin d\lng khach hang.
Cae khoan phai thu khach hang chua tra thuang xuyen dUQ'etheo doL Cae phan tich v~ khli n~ng l~p dl,l'phong
dut;1Cth\Ic hi~n !<,lingay l~p bao cao tren cO' so Ilrng khftch hang d6i
de khach hang 160. Tren cO' so nay,
Cong ly khong c6 n.ii TOt~p trung v~ tin dl,mg.
vm
c. Rui fO thanh khoan
Cdc thuyil
m;llh nay III b6 phl}/l h
Tr
CONG TY CO I'IIAN DAu TtrVA rHATTRIEN
~IAus6R09.D:'Il
SACOM
vA cAc CONG TV CON
THUYET MINH BAo cAo TAl CHiNH HQP NHAT
Dan
Q!!i.. -I nom 2014
vi linh:
D&nR Fir! lv'am
Rtii ro thanh khoan lit rui ro Cong ty g~p kh6 kh1in trong vi~e dap Lingcae nghTa Vl,l tai ehlnh do tinh trp1g thieu
v6n. Rui ro thanh kholm eua Cong ty phal sinh ehu y~u do khong tUOTIgxfrng trong cac ky h\ln ella tAi san IAi
chinh va cac khoan phAi Ira tai chinh.
Cong ty giam sat riJi ro thanh khoan bing vi~e duy tri 1)' t~ti~n rn~t va cae khoan tUOTIgdUOTIgtiin i:J rnuc rna
Ban Giam d6c eho la du d~ h6 trQ"tili chinh cho de hO\1tdQng kinh doanh etia Cong ty va de giam thi~u anh
hui:Jng Clla nhilng thay d6i cac luAng ti~n.
Vi~e quan Iy rlii ro tin d\lng khaeh hang etia Cong ty d\1a tren cae ehlnh slich. thti t\le va quy trinh ki~m sOiitella
Cong ty e6 lien quan d~n vi~e quan Iy riJi ro tin d\lng khlich hang.
Thong tin thai h;,m dao h\ln ella nQ"phili tni tili ehinh eua Cong ty dva tn~n eae gia Irj thanh toan chua ehi~t kh~u
theo hQ"Pdbng nhu sau:
TirOl mlm
trQ'lOuAng
sA cu6i
k)'
Cae khoiln yay
Phai tra nguai ban
Nguai mua tni ti~n truoe
Chi phi phili In'!
Phai tra khac
sA
d~uky
Cac khoan vay
Phai tra ngum ban
Nguai mua tra tiin
Chi phi phai tra
Phili tra khae
truac
Tir
01 n3m
din 05 nanl
O}ng
632.396.575 •.08
82.349.008.049
714.745.583.487
466.567.185.920
78.197.022.817
864.260.601
10.806.362.077
544.764.208.737
135.801.001.514
18.357.765.326
864.260.601
4.151.985.232
14,958.347.309
382.309.164.125
83.242.817.836
465.551.981.961
202.359.466.226
79.523.272.817
281.882.739.043
143.980.238.417
24.391.877.953
2.122.314.913
3.719.545.019
13.174.811.635
135.801.001.514
18.357.765.326
143.980.238.417
24.391.877.953
2.122.314.913
9.455.266.616
Cong ty eho rAng muc dO t~p trung riJi ro d6i vm vi~e tni nQ"la Ih~p. C6ng ty c6 kha nAng thanh toiln eac khoan
nQ'd~n h\1nt11dong ti~n t11ha~t dQng kinh doanh va ti~n thu tli cae lai san tai chlnh dao h~n.
d. Rui ro Ihi trlflyng
Rui ro thi tfUemg la rili ro rna gia trj hw I)' ho:)c cac luAng ti~n trong luung l\1i cua cong C\l t.ili ehfnh se bi~n
dong thea nhilng thay d6i ella giil thj tTUemg.Rui ro thi truemg bao g6m 3 lo<,\i: Rui ro ngo\li t~. riJi ro !
nii ro v~ gia khilc.
Rui TO ngo{li If
Rui ro ngo\1i t~ la riJi ro rna gia tri hW Iy ho~c cae luang ti~n Irong tuong l\1iella cong e\llai ehinh se bi~n dQllg
thoo nhilng thay d6i eua 1)' gia h6i doai.
Cong ty quan Iy riJi ro ngo\ii t~ bAng each xern xet thi trLIemghi~n hanh va dv ki~n khi Cong ty I~p ke hO\leh cho
cae giao dieh trong tuung lai bAng ngo\li t~. Cong ty giam sat cac rili ro d6i vai eae tili san va nQ"phili Ira tai
ehinh bAng ngo\ii t~.
Rui
TO
liJi sudt
Rili ro lai sufit lil riJi ro ma gin tri hQ"PIy ho~e cae luang ti~n trong luung lai clla rnQt eong Cl,Jtai chinh se bi~n
dQng do Ihay d6i lai suAt thi tTUemg.Rui ro v~ Ihay d6i IAisu~t Ihi tnremg ella Cong ty ehu yeu lien quan den cae
khoan liin giti ng&n hi;ln. cae khoan vay.
Cdc'lhuyll
mi"h filly I,) bQ ph';" hl/p rh
TrallK 22
CONG TV CO I'IIAN nAu nl" vA PilAT TlutN
M:~ust.B09.0N
SACOM
VA cAe C()~G TV CON
TIIUYltT MINIIIlAO cAo TAl ClliNIIII()1'
Nllkr
QU}' -I nc'im 20f./
{Am II; linh: DJfI~ Vii" Naill
Cling ty quan Iy rili ro liii suAl bing deh theo doi eMt ehi! tinh hinh (hi IWOng eo lien quan d~ xae djnh ehinh
saeh liii suAt hqp Iy eo lqi eho de owe dich quan Iy gi6i h\ln rlli ro ella Cling ty.
Cong ty khong thl,lc hi~n phfm Heh dQ nh<.lYd6i v6'i lai suAt vi nii ro do (hay d6i lai suAl t\li ngay I~p bao cao Iii
kh6ng dang k~ ho~c nQ'phai tra lai chinh co lili sufit e6 djnh.
RIU TO .,J gia k1uic
Rui ro v~ gia khae la riJi ro ma gia trj hQP Iy ho~c cae luAng ti~n trong tLIang lai clla mQt eong cv tiii ehlnh se
bi~n dQng Iheo nhU'ng thay d5i ella gia thi tnt6ng ngm\i thay d6i clla liii suAt va ty gia h6i doai.
cae e5 phi~u do cOng ty nAm gill' eo th~ bi <'mhhl1(mg bOi cae riJi ro v~ gill. trj luong lai clia c5 phi~u d3u IU.
Cong ty quan Iy riJi ro v~ gia c6 phi~u b~ng dch thi~l l~p h;,!nmlrC dAu hr va da dilng h6a danh ml,lCdAu tu.
e. Gili Irj IH;rp
IS'
Cong Iy ehua xae djnh duQ'c gia trj hqp Iy cua 131 san ta; chinh va cong nQ'tai chinh t\li ngay kt~tthue ky k~ toan
do thong lu 21012009fIT.BTC do BQ tAi ehinh ban Mnh ngay 06/1 112009 cung nhu cae quy djnh hi~n Mnh
chua c6 huang dfrn Cl,lth~ v~ vi~c xac djnh gia trj hqp I)' clla cae lai san tai chlnh va eong nQ'liii chinh. Thong lu
210 cung yeu elu ap dVng ChuAn mJ,lc bao cao [ai ehlnh Qu6c l~ v~ vi~c trinh bay bao do tai ehinh va thuy~1
minh Ihong tin dai voi cong Cl) lai chinh nhung khong dua ra huang dln luang duong eho vi~c danh gia ghi nh~n
eong Cl)tiii chinh bao g6m ca ap dl,lng gi3 trj hqp I)', nham phu hqp voi Chu~n ml,lC bao cao lai chinh Qu6c t~.
..I. Thong lin
\Ii ho~l d9ng lien tye
Trang n1l.mlai chinh. khong co hO\lt dgng ho~c Sl,lki~n phat sinh nao cO anh huang dang k~ d~n kll:i n:tng hO\lt
dgng lien Il,leeua C6ng ty. Vi v~y. bao cao tai chinh clla COng Iy duQ'c I~p Iren cO"so gi:i djnh Cong ty se ho;,!1dgng
lien l1,Jc.
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J
NgtrOi I~p
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K~ t03n tnning
~rz~
Ngu)'~n Thanh Xuan
Ngu}'~nVb Tnn'rng
Cdc thuyEl mi"h MY td bq phQ." htlp fhd"h cdc Hdo roo lili ch(nh.
r'U"K
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